Are -1 to sez : time limit for return to mfg


20 February 2013 Dear All,
I have a query regarding a consignment sent from a manufacturer to an SEZ under an ARE-1 without payment of duty. Due to some technical difficulties, the customer in the SEZ was able to accept & get stamped and certified the ARE -1 with goods 2 months after the clearance from the manufacturers factory. Now the manufacturer is stating that there is a time limit of 45 days for receipt back of the certified ARE docs from the SEZ, and hence are insisting on the payment of excise duty with interest & penalty. Is this correct. Pls guide us.

24 February 2013 Goods must be exported within 6 months from date of removal from the factory, unless extension is granted under chapter 7 part-II para 2.1(i) of CBE&C's CE Manual.

25 February 2013 Thank you for this info. Additionally I was told that rule for export to an SEZ has to be within 45 days, which is what I need clarification on. Hoping for some clarity on this< thanks.


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